ITAT directs afresh TP study as comparables selected by assessee and TPO weren’t appropriate for ITE

IT/ILT : Where TPO made certain addition to assessee's ALP in respect of rendering IT enabled services to its Associated Enterprises (AEs), in view of fact that some of comparables were improperly included or excluded by assessee as well as TPO on account of related party transactions, turnover filter, volume of business, functional difference and apportionment of operating expenses, etc., impugned adjustment was to be set aside and, matter was to be remanded back for disposal afresh